National Insurance Contributions 2011/12 contains everything the reader needs to know about this specialist area in the UK. It outlines how and when contributions are due, how liabilities are calculated, and what can be done legitimately to minimize them. This 2011/12 edition covers the various contributions, using a practical class-by-class format. Together with extensive cross-referencing and clear indexing, it will assist in finding the answers to queries quickly and easily. The book s clear layout and practical approach, together with its use of worked UK examples, make this book indispensable to accountants, employers, tax advisers, and NIC specialists alike.